FIT POINT: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
FIT POINT
Largest movements
- Cash +€5,126
up €5,126 (+114%), from €4,498 to €9,624
mainly Debts after one year (+€21,517) and Depreciation (+€14,629)
- Receivables within one year +€3,361
up €3,361 (+5.9%), from €57,031 to €60,392
of which Other amounts receivable: +€46,296
- Tangible fixed assets -€1,892
down €1,892 (-2.0%), from €92,300 to €90,409
of which Leasing and similar rights: -€4,975
- Debts after one year +€21,517
up €21,517 (+42.9%), from €50,118 to €71,635
- Profit (loss) carried forward -€13,125
new in 2025: -€13,125
- Current portion of long-term debt +€9,962
up €9,962 (+99.8%), from €9,981 to €19,942
- Trade debts -€6,841
down €6,841 (-85.2%), from €8,026 to €1,185
- Other debts -€5,076
down €5,076 (-84.0%), from €6,046 to €970
- Gross operating margin -€11,427
down €11,427 (-19.7%), from €58,120 to €46,692
- Financial charges +€2,051
up €2,051 (+62.0%), from €3,306 to €5,358
- Depreciation +€639
up €639 (+4.6%), from €13,990 to €14,629
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €164,150 | €170,494 | +€6,344 | +3.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €102,300 | €100,409 | -€1,892 | -1.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €92,300 | €90,409 | -€1,892 | -2.0% |
| Land and buildings | 22 | €70,810 | €72,096 | +€1,286 | +1.8% |
| Plant, machinery and equipment | 23 | €5,612 | €3,149 | -€2,463 | -43.9% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Leasing and similar rights | 25 | €12,363 | €7,388 | -€4,975 | -40.2% |
| Other tangible fixed assets | 26 | €3,516 | €7,776 | +€4,261 | +121% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €61,850 | €70,085 | +€8,236 | +13.3% |
| Stocks and contracts in progress | 3 | €320 | €69 | -€251 | -78.4% |
| Stocks | 30/36 | €320 | €69 | -€251 | -78.4% |
| Amounts receivable within one year | 40/41 | €57,031 | €60,392 | +€3,361 | +5.9% |
| Trade receivables | 40 | €56,760 | €13,825 | -€42,935 | -75.6% |
| Other amounts receivable | 41 | €271 | €46,567 | +€46,296 | +17,069% |
| Cash at bank and in hand | 54/58 | €4,498 | €9,624 | +€5,126 | +114% |
| Total equity and liabilities | 10/49 | €164,150 | €170,494 | +€6,344 | +3.9% |
| Equity | 10/15 | €80,368 | €67,243 | -€13,125 | -16.3% |
| Contributions | 10/11 | €42,000 | €42,000 | = | 0.0% |
| Reserves | 13 | €38,368 | €38,368 | = | 0.0% |
| Distributable reserves | 133 | €38,368 | €38,368 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€13,125 | -€13,125 | |
| Amounts payable | 17/49 | €83,782 | €103,251 | +€19,469 | +23.2% |
| Amounts payable after more than one year | 17 | €50,118 | €71,635 | +€21,517 | +42.9% |
| Financial debts | 170/4 | €50,118 | €71,635 | +€21,517 | +42.9% |
| Amounts payable within one year | 42/48 | €33,664 | €31,616 | -€2,048 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | €9,981 | €19,942 | +€9,962 | +99.8% |
| Trade debts | 44 | €8,026 | €1,185 | -€6,841 | -85.2% |
| Suppliers | 440/4 | €8,026 | €1,185 | -€6,841 | -85.2% |
| Taxes, remuneration and social security | 45 | €9,612 | €9,519 | -€92 | -1.0% |
| Taxes | 450/3 | €3,663 | €3,160 | -€503 | -13.7% |
| Remuneration and social security | 454/9 | €5,949 | €6,359 | +€411 | +6.9% |
| Other amounts payable | 47/48 | €6,046 | €970 | -€5,076 | -84.0% |
| Remuneration, social security and pensions | 62 | €35,270 | €34,849 | -€421 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,990 | €14,629 | +€639 | +4.6% |
| Other operating charges | 640/8 | €5,171 | €5,459 | +€289 | +5.6% |
| Gross operating margin | 9900 | €58,120 | €46,692 | -€11,427 | -19.7% |
| Operating profit (loss) | 9901 | €3,689 | -€8,245 | -€11,934 | |
| Financial income | 75/76B | €222 | €477 | +€255 | +115% |
| Recurring financial income | 75 | €222 | €477 | +€255 | +115% |
| Financial charges | 65/66B | €3,306 | €5,358 | +€2,051 | +62.0% |
| Recurring financial charges | 65 | €3,306 | €5,358 | +€2,051 | +62.0% |
| Profit (loss) for the period before taxes | 9903 | €605 | -€13,125 | -€13,730 | |
| Income taxes | 67/77 | €220 | - | -€220 | |
| Profit (loss) for the period | 9904 | €384 | -€13,125 | -€13,510 | |
| Profit (loss) for the period to be appropriated | 9905 | €384 | -€13,125 | -€13,510 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.